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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 5 Vocational training: New Deal and Flexible New Deal

New Deal was a Jobcentre Plus programme designed to help certain unemployed people to obtain long term employment which has now been replaced by the Flexible New Deal. In both cases the programme achieves this by offering unemployed people a combination of support and advice, work experience, and opportunities for education and vocational training. Jobcentre Plus leads and co-ordinates the programme which is delivered with the assistance of other agencies and organisations such as:

  • employers,
  • local authorities,
  • Young People’s Learning Agency (YPLA) and the Skills Funding Agency SFA),
  • local enterprise companies (LECs),
  • the Connexions Service,
  • further education colleges,
  • voluntary and environmental organisations,
  • disability groups
  • and others.

The general approach to determining the liability of supplies made under these programmes is explained in Notice 701/30 Education but there are a number of variants of the Scheme which are in operation that target unemployed people in different circumstances. You will need to establish both the programme components being delivered and details of the contractual arrangements that are in place. You should contact the Education Unit of Expertise if you require further assistance or guidance.